Section 10(23C)(v) notification: Charity recognised for specified assessment years under the Income tax Act, enabling tax exemption status. Central Government notification under section 10(23C)(v) notifies Shri Malladi Satyalingam Naicker Charities, Kakinada, for the purpose of clause (v) of sub section (23C) of section 10 of the Income tax Act, specifying recognition for the assessment years 1985 86 to 1988 90.